If you live in the USA, you can get a Pocketbook Touch HD 3 from Newegg.com for $159 with a free cover (sale ends in 6 days).
https://www.newegg.com/pocketbook-to...0276-_-Product
The Pocketbook Touch HD 3 comes with 16GB and it is waterproof. It's the closest you'll get to what you want and closest to your price point.